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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 2. The Surcharge 40016-40036›ARTICLE 1. Imposition of Surcharge 40016-40025

§ 40022

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Any amounts collected by an electric utility from a consumer on account of the purchase of electrical energy the consumption of which is subject to the surcharge shall be applied proportionately between the liability of the consumer on account of the purchase of the electrical energy and the liability of the consumer for the surcharge.

(Added by Stats. 1974, Ch. 991.)

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California Revenue and Taxation Code

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